EFIS 29, : Inheritance Tax / Inland Revenue

You must login to download the contents of this EFIS.

The Inland Revenue have notified us of changes to IHTC1 and IHT200 which should be used from Monday, 13th August and not before this date.

Both forms have been amended by the Inland Revenue to take account of organisational changes.

However, in the case of IHT 200, the Inland Revenue have added a new module to this form called D19 which is a confirmation that no Inheritance Tax is payable and should only be used where the estate does not attract this tax.

We have also taken the opportunity to make a minor amendment to IHT101, which now refers to the correct address of the Capital Taxes Office at the beginning of this form. IHT101 can be used immediately.

Forms affected

IHTD19	Confirmation that no Inheritance Tax is payable	New/Amended
IHT101	Account of a Chargeable Event Under Inheritance Tax Act 1984 Part III Chapter III	New/Amended
IHT200(All)	Inland Revenue Account for Inheritance Tax - Including all supplementary pages)	New/Amended
IHT200	Inland Revenue Account for Inhertance tax with Worksheet	New/Amended
IHTD1	The Will (IHT200 supplementary form)	New/Amended
IHTD2	Domicile outside the United Kingdom (IHT200 Supplementary Form	New/Amended
IHTD3	Gifts and other transfers of value (IHT200 Supplementary Form)	New/Amended
IHTD4	Joint and nominated assets (IHT200 supplementary form)	New/Amended
IHTD5	Assets held in trust (settled property) (IHT200 supplementary form)	New/Amended
IHTD6	Pensions (IHT200 supplementary form)	New/Amended
IHTD7	Stocks and shares (IHT200 Supplementary Form)	New/Amended
IHTD8	Debts due to the estate (IHT200 supplementary form)	New/Amended
IHTD9	Life insurance and annuities (IHT200 supplementary form)	New/Amended
IHTD10	Household and personal goods (IHT200 supplementary form)	New/Amended
IHTD11	Interest in another estate (IHT200 supplementary form)	New/Amended
IHTD12	Land, buildings and interest in land (IHT200 supplementary form)	New/Amended
IHTD13	Agricultural relief (IHT200 Supplementary Form)	New/Amended
IHTD14	Business relief, business or partnership interests (IHT200 supplementary form)	New/Amended
IHTD15	Foriegn assets (IHT200 Supplementary form)	New/Amended
IHTD16	Debts owed by the estate (IHT200 Supplementary form)	New/Amended
IHTD17	Continuation sheet for additional information (IHT200 Supplementary form	New/Amended
IHTD18	Probate summary (IHT200 Supplementary Form)	New/Amended
IHT200CHK	Checklist - IHT200 Supplementary Form	New/Amended
IHTC1	For Deaths on or after 18th March 1986 only	New/Amended

Crown copyright forms are reproduced with the permission of the Controller of the Stationery Office. Law Society forms are reproduced with the permission of the Law Society. Legal Aid Forms are produced with the permission of the LSC.